Income Taxes; to provide a one-time refundable income tax credit to qualified taxpayers

This bill creates a one-time refundable tax credit for eligible Alabama individual taxpayers filing returns for the 2025 tax year. To qualify, a person must have filed a state income tax return for both 2024 and 2025 and cannot be a nonresident, an estate, or a dependent claimed on another taxpayer's 2024 return. The credit amount is based on the taxpayer's 2024 tax liability or a fixed dollar amount determined by their 2025 filing status, such as $250 for single filers or $500 for married couples filing jointly. The refund will be automatically issued by the state tax department, applied to any outstanding debts owed to the state, and will not include interest or be treated as taxable income.